TN 8 (05-95)
GN 05010.080 Establishing Residence in a Tax Treaty Country
Assume an individual is a resident of a tax treaty country (see GN 05010.010A.2. for a list of tax treaty countries) if he/she:
If an individual claims residence in a tax treaty country but is actually living in another country, get:
a signed statement showing the basis for his/her belief that he/ she is a resident of that country; and
evidence of his/her current residence in that country.
NOTE: Evidence should be of recent issue, or issued since individual actually began living in the other country. However, older evidence can be used if the individual gives a reasonable explanation of why he/she does not have current evidence.
See GN 05010.082 for guidelines on establishing Israeli residence.
C. KINDS OF EVIDENCE OF RESIDENCE
Evidence an individual makes his/her home in a tax treaty country includes, but is not limited to:
An identification card issued by that government;
A tax record for the prior year;
A voter's registration card issued by that government;
Evidence of eligibility for welfare and/or health benefits from that country;
Other recent evidence such as utility bills, etc., showing an address in that country.